Ex-spouse was entitled to intervene in "innocent spouse" suit.

• Jurisdiction: United States
• Date: 01 October 2000
• Author: Fiore, Nicholas J.

F was previously married to K, and he and Killed a joint return for 1993. Although F is not a petitioner in this case, he objects to K's claim for relief from joint liability.

During 1993, K and F were married to each other. They separated sometime during 1993 and, in May 1995, they divorced. Their joint Federal income tax return for 1993 reported a net loss from farming. The IRS disallowed this loss on the ground that the farming activity was not for profit. In 1996, the Service issued separate deficiency notices to K and F. K filed a timely petition, but F did not. The IRS assessed the deficiency against F. F has not paid any portion of the assessment, nor has he challenged the assessment in any other court.

K has not challenged the disallowed farming activity loss. K only claimed...